Nestled in the ultra-exclusive "Billionaire's Row" of lower Bel Air, this spectacular, newly constructed estate represents the pinnacle of luxury living or entertaining. This sleek modern oasis offers an unparalleled layout, breathtaking panoramic city views, and every conceivable amenity, all secured within a private and gated setting surrounded by some of the world's most valuable real estate. This estate is designed for grand-scale entertaining and luxurious daily living. The property features a grand ballroom, multiple dens and family rooms, gorgeous formal dining areas, a luxurious media room/screening room with a 4K D-ILA Precision projector, and an indoor bar and lounge. For leisure and wellness, the state boasts a state-of-the-art gym equipped with premium Matrix and Hoist machines, a lavish spa with a sauna, and an Olympic size swimming pool. Automated Fleetwood floor-to-ceiling doors seamlessly blend the indoor and outdoor living areas. This one-of-a-kind property feels like a 7-star hotel and is equipped with multiple kitchens to cater to any need, including separate chef's and preparatory kitchens. These spaces are outfitted with top-tier Miele and Wolf appliances and feature sculpted marble islands. A truly unique feature of the property is its massive subterranean garage, which can accommodate over 50 vehicles, a rarity in Bel-Air. The estate sits on a lot with 320 feet of frontage on Nimes Road and is protected by 8-foot privacy walls and comprehensive security system, offering exceptional exclusivity and peace of mind. No detail has been overlooked. The residence features a commercial Otis elevator, luxurious heated TOTO toilets throughout, and a self-playing Mason & Hamlin piano, adding a touch of whimsical elegance to the formal areas. The home is also a fully realized smart mansion with advanced automation. This trophy estate is more than a home; it is a statement of achievement and a private sanctuary designed for those who demand the very best.